In this study, we examine the effectiveness of a performance management system that explicitly assesses an employee's potential for the purpose of making informed promotion decisions. We exploit the change in a performance management system that shifts from the implicit identification of high...

The accounting literature has recently transitioned from the focus on client- or audit firm-level characteristics and their relation with audit quality to the inclusion of audit partner and team effects in audit quality. We extend this literature by studying whether tacit knowledge is a relevant...

Despite the trend in investigating combinations of MC practices that form packages or systems, there is ambiguity about what is meant by a “control package” or “control system.” In this paper, we address questions related to MC as a package and as a system, both from a conceptual and...

In this study, we investigate the choice of performance measures in promotion decisions. In particular, we examine the extent to which managers incorporate different performance measures for different types of job assignment. Based on a simple theoretical framework, we predict that, in making...

In this study, we investigate the choice of performance measures in promotion decisions. In particular, we examine the extent to which managers incorporate different performance measures for different types of job assignment. Based on a simple theoretical framework, we predict that, in making...